11,166. Does it generally take place at the time when the men are engaging for their next year's voyage?-No. We are so busy then that we could not take time to settle their balances. There may be a few cases of that kind, but very few.

11,167. But with men from the North Isles, is it not the case that the settlement for the second payment takes place when they come in to arrange for the next year's voyage?-Yes.

11,168. And when they take supplies at that time, are these put into the account for the rising year?-Yes, if they take supplies after they engage.

11,169. They don't go into the account on which the oil-money has been paid?-That account has been previously settled.

11,172. But I am putting the case of a man wife receives his final payment of oil-money at the same time that he engages for the voyage of the rising year?-He receives his oil-money, if he wishes it, in cash, and if he wishes an advance on the rising year, he gets it besides.

11,171. In point of fact, what is generally done?-We pay the second payment of oil-money in cash; and then afterwards, if the man wishes any advance, and if it is a person we know, we will trust him with it.

11,172. But he is entitled to his advance in any case?-He is not entitled to get goods unless we choose to give them to him.

11,173. Is that advance always paid in money?-It is always paid in money if they wish it. All they are entitled to is one month's advance, and that they are entitled to receive in money.

11,174. But when a man engages for the whale fishing, and asks for his first month's pay in advance, is it the case that, in point of fact, he generally gets it in cash, or does he generally take it in goods?-We always give advance notes at the shipping office, stamped notes payable three days after the ship leaves, provided the men go in the ship.

11,175. Then you don't give either goods or money until after the man is actually away?-Yes. When man is engaged he gets his clothes to take with him, and if he wishes to give us his advance note we will cash it afterwards.